Macron’s current deal with Leeds - a six-year agreement signed in 2010 - is due to end next summer but United are understood to be looking for new kit suppliers for the 2015-16 season.

The dispute is the latest in a long line of financial issues encountered by Leeds’ banned owner, Massimo Cellino, since his takeover last April.

Leeds’ 2013-14 accounts were previously published in draft form in December after the club submitted them to the Football League for Financial Fair Play (FFP) analysis.

The official figures - released online by Companies House this morning - confirm that United lost £22.8m in the 12 months leading up to June 30, 2014.

Leeds failed the Football League’s FFP test as a result of those losses and were punished with a transfer embargo in January.

However, in a statement published with the accounts today, Cellino said: “While we will fail Championship Financial Fair Play as a consequence of the historic and reported set of results for 2013-14, we don’t envisage being in the same position again.

“Creating financial sustainability will take 12 to 18 months from this report date. We have already achieved financial stability in the calendar year 2014.”